5725.09
Tax commissioner to make report if financial institution fails to do so.

If a financial institution fails to make and furnish to the tax
commissioner the report required by section
5725.02 of the Revised Code,
within the time fixed by said section, the commissioner shall examine the books
of the financial institution, and any officer or agent thereof under oath, and
such other persons as he deems proper, and make such report. The board of tax
appeals and the court of common pleas of the county shall exercise like powers
in aid of the commissioner in the performance of his duties under this section,
as authorized by law as to any other law which the commissioner is required to
administer. The report made out by the commissioner shall stand as the report
required to be made by the officer, manager, or owner of the financial
institution.